On 3/1 I e-filed a 1040 farm return that was due 3/1.  On 3/2 I contacted tech support as e-file status never changed to "sent to IRS".  Tech Support rep assured me that return had been sent to IRS.  On 3/3  I received a reject for this return that appears Intuit rejected it and the return was never sent to the IRS.  Reason for reject is "potential issue with calculation of taxable inherited IRA".  This is not an inherited IRA and basis calculation is correct and all lines on Form 8606 have correct entries except lines that require no entries.  If the IRS rejects a return I have 5 days to fix.  Does anyone know if IRS waives penalties if rejected return was never sent to IRS?